Resolved:

"That, as from the seventh day of April, nineteen hundred and forty-nine, the duties of customs heretofore chargeable on tea imported into the United Kingdom shall cease to be chargeable, but in lieu thereof there shall, in the case of tea imported into the United Kingdom and not being an Empire product within the meaning of subsection (1) of section eight of the Finance Act, 1919, as amended by any subsequent enactment, be charged a duty of customs at the rate of two-pence the pound; and the enactments relating to the allowances of drawback in respect of blended tea prepared from teas on which customs duties have been paid shall extend to blended tea prepared wholly or partly from tea in respect of which the duty chargeable under this Resolution has been paid.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as from the seventh day of April, nineteen hundred and forty-nine, the rates of the duty of excise charged on beer under section one of the Finance (No. 2) Act, 1939, and of the excise drawback allowed in respect of beer under that section shall be amended by subtracting twenty-one shillings from each of the rates specified in the Second Schedule to the Finance Act, 1948, except any rate so specified for additional degrees of specific gravity in excess of 1,027 degrees:

Provided that this Resolution shall not apply to reduce any drawback in respect of beer as to which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rate in force before the said seventh day of April.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as from the seventh day of April, nineteen hundred and forty-nine, the rates of the duties of customs charged on beer under section one of the Finance (No. 2) Act, 1939, and of the customs drawbacks allowed in respect of beer under that section shall be amended by subtracting twenty-one shillings from each of the rates specified in the Second Schedule to the Finance Act, 1948, except any rate so specified for additional degrees of specific gravity in excess of 1,027 degrees:

Provided that this Resolution shall not apply to reduce any drawback in respect of beer as to which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rate in force before the said seventh day of April.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That the period for which the following duties of customs are chargeable (which expires on the fifteenth day of August, nineteen hundred and forty-nine) shall be extended by four years, namely:—

(a) the duties now chargeable by virtue of subsection (1) of section one of the Finance Act, 1945, on hops, hop oil and extracts, essences or other similar preparations made from hops; and

(b) the additional duty now chargeable in respect of beer by virtue of that subsection."

Resolved:

"That—

(a) as from the seventh day of April, nineteen hundred and forty-nine, in lieu of the duties of customs theretofore chargeable on wines, there shall (subject to paragraph (b) hereof) be charged on wines imported into the United Kingdom duties of customs at the rates set out in the following Table, the rates specified in the second column thereof applying to wines which are not Empire products, and those specified in the third column thereof to wines which are;

( b) if at any time the Treasury are satisfied that an increase of a shilling in each of the rates specified in the above Table for light wines which are Empire products would not contravene any of the Ottawa agreements for the time being in force, they shall by order increase those rates by a shilling, but shall revoke the order on being satisfied at any time that the increase does contravene one of those agreements; and those rates shall also be increased by a shilling in the case of light wines produced or manufactured in a country the Government of which is a party to one of the Ottawa agreements at any time when that agreement is not in force;

( c) in this Resolution the expression "Empire product" has the same meaning as in subsection (1) of section eight of the Finance Act, 1919, as amended by any subsequent enactment, the expression, "light wine" means wine not exceeding 25 degrees or, in the case of wine being an Empire product, 27 degrees of proof spirit, the expression "Ottawa agreement" means an agreement scheduled to the Ottawa Agreements Act, 1932, as for the time being varied by mutual consent, and the expression "wine" includes the lees of wine.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as from the seventh day of April, nineteen hundred and forty-nine, the duty of excise on sweets charged under section six of the Finance Act, 1927, shall be charged at the rates set out in the following Table:—

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as from five o'clock in the evening of the sixth day of April, nineteen hundred and forty-nine, the following provisions shall have effect with respect to the duties of customs on sugar, molasses and glucose:—

(a) Subject to paragraph (b) hereof, the rates of duty and of the preferential reduction for goods which are Empire products within the meaning of subsection (1) of section eight of the Finance Act, 1919, as amended by any subsequent enactment, shall be the rates directed by section four of the Finance Act, 1928, and for the purposes of section seven of the Finance Act, 1926 (which provides for stabilising imperial preference as at the first day of July, nineteen hundred and twenty-six), those rates shall be deemed to have been in force immediately before that day;

(b) The rates of duty for certificated colonial sugar (that is to say sugar to which proviso (a) of subsection (1) of section one of the Finance Act, 1934, applies) shall be those directed by that proviso, and any certificate issued under that section, whether before or after the passing of this Resolution, shall have effect accordingly;

(c) Except in the case of goods as to which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rates theretofore in force, the rates of any drawback of duty under section four of the said Act of 1928 shall be the rates directed by that section as amended (in relation to certificated colonial sugar) by proviso (b) to subsection (1) of section one of the said Act of 1934.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as from five o'clock in the evening of the sixth day of April, nineteen hundred and forty-nine, the following provisions shall have effect with respect to the duties of excise on sugar, molasses and glucose:—

(a) The rates of duty shall be those directed by section three of the Finance Act, 1932;

(b) Except in the case of goods as to which it is shown to the satisfaction of the Commissioners of Customs and Excise that duty was paid at the rate theretofore in force, the rates of any drawback of duty under section four of the Finance Act, 1928, shall be the rates directed by section four of the Finance Act, 1932.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as from the seventh day of April, nineteen hundred and forty-nine, there shall be charged on matches, in lieu of the duties of customs theretofore chargeable thereon, the following duties of customs, that is to say:—

and so in proportion for any less number of containers.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as from the seventh day of April, nineteen hundred and forty-nine, there shall be charged on matches, in lieu of the duties of excise theretofore charegable thereon, the following duties of excise, that is to say:—

and so in proportion for any less number of containers.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as from the seventh day of April, nineteen hundred and forty-nine, the duty of customs charged under section six of the Finance Act, 1928, on the importation into the United Kingdom of any mechanical lighter and of any component part of a mechanical lighter other than a flint shall be charged at the rate of seven shillings or, in the case of a lighter or part shown to the satisfaction of the Commissioners of Customs and Excise to be constructed solely for the purpose of igniting gas for domestic use, at the rate of five shillings.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as from the seventh day of April, nineteen hundred and forty-nine, the duty of excise charged under section six of the Finance Act, 1928, on every mechanical lighter manufactured in the United Kingdom which is complete, or which could be made complete by the addition of a flint, and on every mechanical lighter sent out in an incomplete state from the premises of a manufacturer of mechanical lighters, shall be charged at the rate of six shillings or, in the case of a lighter shown to the satisfaction of the Commissioners of Customs and Excise to be constructed solely for the purpose of igniting gas for domestic use, at the rate of four shillings.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That, as respects payments for admission to entertainments held on or after the first day of May, nineteen hundred and forty-nine, the exemption from entertainments duty conferred by section seventeen of the Finance Act, 1948, shall he extended by the substitution in subsection (1) of that section for the words 'a population not exceeding sixty-four to the square mile' of the words 'a population not exceeding six hundred and forty to the square mile.'

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That the amount of the pool betting duty on any bet made (whether before or after the passing of this Resolution) by reference to an event taking place on or after the ninth day of April, nineteen hundred and forty-nine, shall be half as much again as if this Resolution had not been passed, except in the case of a bet exempted under section fourteen of the Finance Act, 1948, from the increase under that section as being made by means of a totalisator set up on a dog racecourse.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913."

Resolved:

"That excise licences for appraisers, auctioneers, house agents and dealers in plate, and the duties thereon, be abolished as respects any period after the fifth day of July, nineteen hundred and forty-nine."

Resolved:

"That the power to levy the duties on excise licences for hawkers, moneylenders, pawnbrokers and refreshment houses shall be transferred to local authorities, and that the annual duty on a licence to keep a refreshment house shall, as from the transfer, be one pound and one shilling in all cases."